S. 725: Small Business Taxpayer Bill of Rights Act of 2013

Apr 15, 2013
Referred to Committee
0% chance of being enacted
See Instead:

H.R. 3479 (same title)
Referred to Committee — Nov 13, 2013

Track this bill
John Cornyn
Senior Senator from Texas
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Last Updated
Apr 15, 2013
18 pages
Related Bills
S. 2291 (112th) was a previous version of this bill.

Referred to Committee
Last Action: Apr 17, 2012

H.R. 3479 (identical)

Referred to Committee
Last Action: Nov 13, 2013


This bill was assigned to a congressional committee on April 15, 2013, which will consider it before possibly sending it on to the House or Senate as a whole.

Introduced Apr 15, 2013
Referred to Committee Apr 15, 2013
Reported by Committee ...
Passed Senate ...
Passed House ...
Signed by the President ...

0% chance of getting past committee.
0% chance of being enacted.

Only 11% of bills made it past committee and only about 3% were enacted in 2011–2013. [show factors | methodology]

Full Title

A bill to provide a taxpayer bill of rights for small businesses.


No summaries available.

1 cosponsors (1R) (show)

Senate Finance

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Primary Source

THOMAS.gov (The Library of Congress)

GovTrack gets most information from THOMAS, which is updated generally one day after events occur. Activity since the last update may not be reflected here. Data comes via the congress project.


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S. stands for Senate bill.

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The bill’s title was written by its sponsor.

GovTrack’s Bill Summary

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Library of Congress Summary

The summary below was written by the Congressional Research Service, which is a nonpartisan division of the Library of Congress.

Small Business Taxpayer Bill of Rights Act of 2013 - Amends the Internal Revenue Code to:
(1) allow businesses with average annual gross receipts of not more than $50,000 that prevail in an administrative or court proceeding involving the determination, collection, or refund of tax, interest, or penalty to recover their costs incurred in such proceedings;
(2) increase the amount of civil damages against Internal Revenue Service (IRS) officers or employees for reckless, intentional, or negligent disregard of internal revenue laws and extend from two to five years the period for bringing a claim for damages;
(3) increase the penalties against federal officers or employees for unlawful acts in connection with internal revenue laws and for unauthorized disclosures or inspections of tax returns; and
(4) allow a taxpayer whose interest abatement claim does not exceed $50,000 to elect to bring a small tax case petition in U.S. Tax Court.
Prohibits ex parte communications between officers in the IRS Office of Appeals and other IRS employees with respect to matters pending before such officers and employees.
Authorizes new alternative dispute resolution procedures for taxpayer disputes with the IRS.
Extends to three years: (1) the period in which taxpayer property that has been wrongfully levied upon may be returned, and (2) the period for bringing suit against the United States for a wrongful tax levy.
Authorizes the waiver of the fee for establishing an installment agreement for payment of tax for certain low-income taxpayers who agree to make electronic debit payments.
Allows a taxpayer seeking review of a claim for innocent spouse relief or of a collection case in U.S. Tax Court a 60-day suspension of the period for filing a petition for such review when the U.S. Bankruptcy Court has issued an automatic stay in a bankruptcy case involving the taxpayer's claim.
Allows de novo review in U.S. Tax Court of any determination by the IRS with respect to a claim for equitable innocent spouse relief.
Prohibits the IRS Office of Appeals from considering or deciding any new issue in an internal appeal that is not within the scope of the initial determination made in a taxpayer's case.

House Republican Conference Summary

The summary below was written by the House Republican Conference, which is the caucus of Republicans in the House of Representatives.

No summary available.

House Democratic Caucus Summary

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